Specific content is : only loans with similar properties to the contract management of income-based financial instruments measured at amortized cost, and the remaining fair value, fair value retains the right to choose, to cancel re-classification requirements. 具体内容是:只具有类似贷款性质并以合同收益为基础管理的金融工具以摊余成本计量,其余以公允价值计量,保留了公允价值的选择权,取消重分类规定。